For people requiring multiple Google accounts, this video will help you learn how to bypass Google SMS verification when creating a new Google account on behalf of a client or new business. The trick is to use your Google My Client Center account to create a new account using an email that isn't already associated with a Google Account.
You will have to use Firefox or IE (or Safari) for this, as Chrome is particular with Google Accounts. To bypass the SMS, you'll need to login to Google with the account email you just used in the MCC, click on Google Account Settings and click on Resend Verification Email.
Check your email, click the activation link and you're good to go.